{"created":"2023-06-19T09:46:48.184410+00:00","id":33,"links":{},"metadata":{"_buckets":{"deposit":"57f042cd-172e-481d-ae79-d33eca108eda"},"_deposit":{"created_by":12,"id":"33","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"33"},"status":"published"},"_oai":{"id":"oai:kyoei.repo.nii.ac.jp:00000033","sets":["6:11"]},"author_link":["67"],"item_1695195738535":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-0596","subitem_source_identifier_type":"ISSN"}]},"item_1695282651323":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"共栄大学","subitem_publisher_language":"ja"}]},"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"83","bibliographicPageStart":"71","bibliographic_titles":[{"bibliographic_title":"共栄大学研究論集","bibliographic_titleLang":"ja"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本論文は、企業が生物資産を固定資産として所有する場合の測定方法について検討をおこなう。動物や植物などの生体を貨幣価値で測定する場合の処理について、例をあげ比較検討することを目的としている。これらを取扱う理由として、生物資産は成長という価値が増加する過程が存在し、生物の変化を会計上測定するという極めて興味深い点が存在するからである。これらを、取得原価主義会計および、国際会計基準書第41 号の会計処理を中心に、他の測定方法も参考としながら検討を進める。結論として、わが国で生物資産に関する会計基準が設定されるために、妥当と考えられる会計処理を明示し、また、今後の議論のための提言を行なう","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1183870X","subitem_source_identifier_type":"NCID"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"セイブツ シサン ノ ソクテイ ニカンスル イチコウサツ コクサイ カイケイ キジュンショ ダイ41ゴウ ノ ケントウ オ チュウシン トシテ","subitem_title_language":"ja-Kana"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":""}],"affiliationNames":[{"affiliationName":""}]}],"creatorNames":[{"creatorName":"林田, 浩","creatorNameLang":"ja"},{"creatorName":"ハヤシダ, ヒロシ","creatorNameLang":"ja-Kana"},{"creatorName":"Hayashida, Hiroshi","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]},{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":""}],"affiliationNames":[{"affiliationName":""}]}],"creatorNames":[{"creatorName":"林田, 浩","creatorNameLang":"ja"},{"creatorName":"ハヤシダ, ヒロシ","creatorNameLang":"ja-Kana"},{"creatorName":"Hayashida, Hiroshi","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-06-27"}],"displaytype":"detail","filename":"KJ00004106281.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004106281.pdf","objectType":"fulltext","url":"https://kyoei.repo.nii.ac.jp/record/33/files/KJ00004106281.pdf"},"version_id":"a64d0ffa-4d40-48c1-ad51-9e08041ec1cc"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"生物資産の測定に関する一考察 : 国際会計基準書第41号の検討を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"生物資産の測定に関する一考察 : 国際会計基準書第41号の検討を中心として","subitem_title_language":"ja"},{"subitem_title":"A study for measurement of biological assets: Focus on examination of International Accounting Standards No.41","subitem_title_language":"en"}]},"item_type_id":"2","owner":"12","path":["11"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-06-27"},"publish_date":"2016-06-27","publish_status":"0","recid":"33","relation_version_is_last":true,"title":["生物資産の測定に関する一考察 : 国際会計基準書第41号の検討を中心として"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-10-23T08:18:52.985159+00:00"}